GOVERNMENT ACCOUNTING AND FINANCIAL PERFORMANCE OF ADA PALM INVESTMENT LTD

This study investigated the Effect of Government Accounting Reforms on financial performance of Ada Palm Investment Ltd. The study assessed key financial performance indicators include Return on Assets (ROA), and Return on Equity (ROE), influence the adoption and effectiveness of Government accounting reforms (GAR) on Ada Palm Investment Ltd financial performance. The study adopted a quantitative research design, utilizing secondary data obtained from the audited financial statements of Ada Palm Investment Ltd. Descriptive statistics, and regression techniques were applied to analyze the data. From the analysis of data, the results revealed that the implementation of the Treasury Single Account (TSA) significantly contributes to Government accounting reform as it centralizes all government revenues and payments within a unified structure, minimizing leakages and enhancing oversight and Promotes financial transparency and accountability by reducing the fragmentation of government accounts. Also, IPSAS adoption aligns government financial reporting with global standards, has a significantly positive effect by improving the quality and comparability of financial information, through Strengthening credibility and reliability of financial statements in SOEs. Based on the results, the study recommended that Policymakers should consider integrating ROE performance into reform evaluation metrics, particularly in institutions where earnings directly reflect accounting reform progress